Methodology is asking for performing the following stages:

Environmental management accounting methodology

Environmental management accounting constitute a costs’ calculation approach, part of flows’ management concept. The objective is to organize production from inflow to outflow in terms of materials and information flows structured in an efficient manner. In comparison with classic approach of materials flows that monitors processes that are adding value to final products, the losses along the technologicalflows are also considered. Material flows are monitored at cost centres level or along the production units.

The methodology proposed to be applied for the environmental management accounting system implementation within the companies is asking for the following main stages to be performed:

Identification of company’s environmental costs

Development of company’s material and associated monetary flows

Environmental costs allocation on cost centres and/or products

Setting up the monitoring indicators set

Industrial symbiosis

“Industrial symbiosis” is based on natural systems principle, through capitalization of secondary products and waste generated within one production cycle, within other cycle, minimizing the raw materials consumptions and reusing waste / secondary products.

It proposes a new way of thinking economic activity, in which environmental concerns (even if costly) are transformed in opportunities, profit and benefits (financial also), through coordinated common action of more than one economic agents and local communities. An increased efficiency on material and energy use is envisaged.

These actions can contribute to maintenance of jobs and development of sustainable economic activities that takes into consideration environmental issues, to identification of new direction actions aiming to improve the overall performance of economic and social actors.

Site developed within the project Promotion, identification and realization of knowledge transfer partnerships in the field of industrial ecology

PARTENER ECOIND
ID/SMIS 2014+: P_40_300 / 105581

Project cofinanced by European Fund for Regional Development through Operational Program Competiviness

For detailed information on other programs cofinanced by European Union please visit www.fonduri-ue.ro

This material does not represent the official position of the European Union or the Romanian Government